The date on the check is the date of the disbursement, so that is easy.
Whether the check is cashed this year or next makes no difference to the accounting.
A bank recon is just a way to match the transactions that the bank has against the entries in QB. That the check has not cleared the bank just means it is open until the next recon. No big deal.
Cash or accrual does nothing concerning any of these issues, and in truth QB does not do true cash accounting.
A partner, or an owner in an s-corp never gets a 1099. (unless they own a business that is different and are a vendor for some reason)
